lexiara

1.

External reporting channels shall be considered independent and autonomous, if they meet all of the following criteria: they are designed, established and operated in a manner that ensures the completeness, integrity and confidentiality of the information and prevents access thereto by non-authorised staff members of the competent authority; they enable the durable storage of information in accordance with Article 18 to allow further investigations to be carried out.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-11 · Text as adopted (Official Journal); later amendments are not incorporated in this text.